Found out that the Notes using different accounts (folders) for storage:
(1) iPhone - use iCloud,
(2) iPad - use email, and
(3) iMac - use iMac, iCloud and email.
So they will sync if use the same accounts. i.e. using iCloud, iPhone and iMac will sync, using email, iPad and iMac will sync, using iMac, neither iPhone nor iPad will sync.